Ice-cream has less heat energy as compared to that of water at 0oC. It's because the fact that water has latent heat of fusion present in it. But ice-cream is in solid form; i.e. it has released its latent heat of fusion of while coming in solid state. So due to less energy of ice-cream in comparison to that of water; ice-cream appears cooler to mouth than that of water at 0oC.